The following selected data are taken from the comparative financial statements of Blossom Curling Club. The club prepares its financial statements using the accrual basis of accounting.

September 30		2022		2021
Accounts receivable for member dues		$17,000		$10,000
Unearned sales revenue		19,000		25,000
Service revenue (from member dues)		140,000		130,000

Dues are billed to members based upon their use of the clubs facilities. Unearned sales revenues arise from the sale of tickets to events, such as the Skins Game. (Hint: You will find it helpful to use T-accounts to analyze the following data. You must analyze these data sequentially, as missing information must first be deduced before moving on. Post your journal entries as you progress, rather than waiting until the end.)

(a)

Prepare journal entries for each of the following events that took place during 2022. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

1.		Dues receivable from members from 2021 were all collected during 2022.
2.		During 2022, goods were provided for all of the unearned sales revenue at the end of 2021.
3.		Additional tickets were sold for $38,000 cash during 2022; a portion of these were used by the purchasers during the year. The entire balance remaining in Unearned Sales Revenue relates to the upcoming Skins Game in 2022.
4.		Dues for the 20212022 fiscal year were billed to members.
5.		Dues receivable for 2022 (i.e., those billed in item 4 above) were partially collected.